Customs Tax and Penalty Disputes

Customs Tax and Penalty Disputes

Incorrect tariff, customs value, or origin determinations may trigger additional duty assessments and penalties. Without a structured legal strategy, these disputes can become financially severe for importers and exporters.

Main Dispute Types

• Additional Assessment Disputes: Post-clearance additional customs duty and VAT claims
• Irregularity Penalties: Administrative penalties due to declaration/document deficiencies
• Tax Loss Penalties: Allegations of underpaid or miscalculated duties
• Smuggling-Related Administrative Penalties: Measures linked to Law No. 5607

Legal Roadmap

1. Technical and legal review of the notified decision
2. Timely administrative objection before customs authority
3. Annulment action before tax court if objection is rejected
4. Appeal and cassation stages when required

Evidence Strategy

Depending on the dispute type, we build the file with invoice sets, bank payment records, certificates of origin, supply-chain records, and expert reports to maximize cancellation potential.

Related Topics

• Customs Objections — Administrative and litigation framework
• Customs Penalties — Penalty categories, reduction and cancellation
• Surveillance Valuation Appeals — Remedies against over-collected duties